- 1Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 3Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
No. 97/2005/QD-BTC | Hanoi, December 15, 2005 |
DECISION
ON THE APPLICATION OF THE EXPORT TARIFF AND THE PREFERENTIAL IMPORT TARIFFS
THE MINISTER OF FINANCE
Pursuant to June 14, 2005 Law No. 45/2005/QH11 on Import Tax and Export Tax;
Pursuant to the National Assembly Standing Committee’s Resolution No. 977/2005/NQ-UBTVQH11 of December 13, 2005, promulgating the Export Tariff according to the List of taxable commodity groups and the tax rate bracket for each commodity group and the Preferential Import Tariffs according to the List of taxable commodity groups and the tax rate bracket for each commodity group;
Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002, defining the functions, tasks, powers and organizational structures of ministries and ministerial-level agencies;
Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government’s Decree No. 149/2005/ND-CP of December 8, 2005, detailing the implementation of the Law on Import Tax and Export Tax;
At the proposal of the director of the Tax Policy Department,
DECIDES:
Article 1.- To continue applying the export tax rates promulgated together with Decision No. 45/2002/QD-BTC of April 10, 2002, and the preferential import tax rates promulgated together with Decision No. 110/2003/QD-BTC of July 25, 2003, and Decisions amending and supplementing the Preferential Import Tariffs in Decision No. 110/2003/QD-BTC of July 25, 2003, of the Finance Minister.
Article 2.- This Decision takes effect 15 days after its publication in “CONG BAO.”
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FOR THE MINISTER OF FINANCE
VICE MINISTER
Truong Chi Trung
- 1Decision No. 06/2006/QD-BTC of January 24th, 2006, on amendment of the preferential rates of import duty applicable to a number of goods under heading 2710 in the preferential import tariffs.
- 2Decision No. 2999/QD-BTC of September 1, 2005 on correction of the finance ministers decision no. 57/2005/QD-BTC of August 10, 2005
- 3Decision no. 57/2005/QD-BTC of August 10, 2005 on amending the preferential import tariff of automobile components, accessories of the table of preferential import tariff
- 1Decree of Government No. 149/2005/ND-CP, detailing the implementation of the import tax and export tax law.
- 2Decision No. 2999/QD-BTC of September 1, 2005 on correction of the finance ministers decision no. 57/2005/QD-BTC of August 10, 2005
- 3Decision no. 57/2005/QD-BTC of August 10, 2005 on amending the preferential import tariff of automobile components, accessories of the table of preferential import tariff
- 4Law No. 45/2005/QH11 of June 14, 2005, on import tax and export.
- 5Decision No. 110/2003/QD-BTC of July 25, 2003, promulgating the preferential import tariffs.
- 6Decree No. 77/2003/ND-CP of July 01st, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry.
Decision No. 97/2005/QD-BTC, on the application of the export tariff and the preferential import tariffs, promulgated by the Ministry of Finance.
- Số hiệu: 97/2005/QD-BTC
- Loại văn bản: Quyết định
- Ngày ban hành: 15/12/2005
- Nơi ban hành: Bộ Tài chính
- Người ký: Trương Chí Trung
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 01/01/2006
- Ngày hết hiệu lực: 15/09/2006
- Tình trạng hiệu lực: Hết hiệu lực